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General Provisions | Midpage
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Oregon Revised Statutes
Title 12
Chapter 118
General Provisions
General Provisions
118.005
Definitions for ORS 118.005 to 118.540
118.007
Connection to federal law; meaning of terms
118.010
Imposition and amount of tax in general; Oregon taxable estate; out-of-state property; nonresident decedents; rules
118.013
Taxable estate adjustment for Oregon special marital property; rules
118.016
Oregon special marital property election; rules; form
118.100
Time for filing return and paying tax; refunds; interest; effects of change in federal estate tax return or special valuation disqualification
118.120
Qualified family-owned business interests; additional tax
118.140
Credit based upon value of natural resource property; rules
118.145
Natural resource property exempted
118.152
Credit allowed for use of small forest owner minimum option
118.160
When tax return is required; lists of property transfers and other data
118.165
Notice of deficiency
118.171
Application of ORS chapter 305